PENGARUH WHISTLEBLOWING SYSTEM, GOOD GOVERNMENT GOVERNANCE DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN DALAM PENGELOLAAN DANA DESA

(STUDI EMPIRIS PADA DESA SE-KECAMATAN DENPASAR UTARA)

Abstract

In preventing fraud, the management of village funds requires supervision,
appropriate strategies and firm policies so as to minimize the occurrence of fraud. This
study aims to determine the effect of the Whistle-Blowing System, Good Government
Governance, and the Effectiveness of Internal Controls on the prevention of fraud in the
management of village funds. The population in this study were all employees of the
Village Government Office in North Denpasar district. The samples in this study were
72 people who were determined by purposive sampling technique and tested using
multiple linear regression analysis techniques. The result of this study, Whistleblowing
system has a positive and significant, Good Government Governance has a positive and
significant, The effectiveness of internal control has a positive and significant effect on
fraud prevention.